Asia-Pacific Journal of Taxation

Vol.1 No.1 -- Spring 1997
Vol.1 No.2 -- Summer 1997
Vol.1 No.3 -- Autumn 1997
Vol.1 No.4 -- Winter 1997

Volume 1 No.1 -- Spring 1997

• Technical Columns
• Changes in Hong Kong Income Tax Law and Practice in 1996
• Locality of Profits in Hong Kong: Recent Cases
• Comments on Some Board of Reveiw Decisions
• Chinese Holding Company
• Exemption of Tariffs on Import of Equipment and Materials by Foreign
• Recent Developments in Taxation of Resident Representative Offices

• Features
• A Summary of the 1997/98 Budget
• Comparison of Budget Proposals by Various Professional Bodies
• Comments on the Hong Kong 1997/98 Budget

• Main Articles
  • Managerial Tax Planning -- Principles and Applications (part 1)
  • Hong Kong Estate Duty: Basic Principles, Misconceptions &

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Volume 1 No.2 -- Summer 1997

• Technical Columns
• Unit Trust and Mutual Fund Corporations: A Tax Perspective in Hong Kong
• The Privy Council Decision on Wharf Properties Limited: Interest Deductions in Hong Kong
• Comment on Some Board of Review Decisions
• Common Errors in Canadian Immigrant Tax Planning
• Unification of China's Income Tax Laws for Foreign Enterprises and Domestic Enterprises
• Business Tax in China
• Transfer Pricing in China
• Individual Income Tax (IIT) for Foreign Expatriates Working in China

• Features
• The Development of the Regions's Securities and Futures Markets in the Next Decade: The Role of Regulation
• PRC Taxation on Share Transactions
• Taxation of Share Options
• A Study on the Charge of Transfer Tax on Stock Transactions in Hong Kong as Compared with Some Asian-Pacific Countries

• Main Articles
  • Managerial Tax Planning -- Principles and Applications (part 2)

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Volume 1 No.3 -- Autumn1997

• HK Technical Columns
• Tax Audit Indicators
• Issues Concerning Double Taxatoin and Tax Relief in Hong Kong after July 1997
• Recent Changes in Tax Law and Practice
• Source of Interest Income -- An Area of Uncertainty
• Comments on Some Board of Review Decisions

• PRC Technical Columns
• Taxation Aspect of Mergers & Acquisitions of Foreign Investment Enterprises in the PRC
• An Overview of Double Taxation on Cross-border Transactions between China and the Hong Kong Special Administrative Region
• A Revisit on Customs and Tariff Exemption Policy: The Case for the PRC Foreign Invested Property Developers
• PRC Tax Withholding -- An Overview from a Practical Perspective

• Features
• Capital Gains Tax Does Not Suit Hong Kong
• Taxation of Real Property in China -- Implications for Return on Investment
• A Study of the Tax Considerations for Real Property Investment in some Asian-Pacific Countries

• Main Articles
  • Hong Kong: Revenue Policy Under the British Administration

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Volume 1 No.4 -- Winter1997

• HK Technical Columns
• Recent Developments in Revenue Law
• Comments on Some Board of Review Decisions
• Deduction of Severance Payments -- The Cosmotron Case
• Change of Shareholding Interest: A Revisit of Sharkey v Wernher Principle on Chargeability of Notional Profits
• Profits Tax Review
• 1998/99 Budget Proposals

• PRC Technical Columns
• Due Diligence Reviews in China
• A Wholly Foreign Owned Trading Company in Free Trade Zone
• Retail Business with Foreign Investment in the PRC

• International Technical Columns
• International Anti-Avoidance
• The Harmonisation of Corporate Taxation in the European Union: Over Thirty Years of Debate and Still a Long Way to Go

• Features
• Taxation of International Airlines in Hong Kong
• Aircraft Financing & Tax-based Leasing
• Leveraged Leasing of Aircraft in Hong Kong

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